Its a factory installed option when you buy the vehicle. It also comes with the rubber floor mats. Great value so I ordered my taco with it. If you want to try and install it yourself, it will cost a lot more than $50.
This guy did a flooring conversion tho:http://www.tacomaworld.com/forum/2nd...-flooring.html

Have to agree with this one, I put these on this Saturday, and it brought the rear end up over an inch. It was pretty saggy since I have a leer cap on all the time.
Bought from advanced auto parts online, with coupon code TRT30, saved 30%, so about $31.